Section 61
Arrear of land revenue.
The Manipur Land Revenue and Land Reforms Act, 1960
About this Act
An Act to consolidate and amend the law relating to land revenue in the Union territory of Manipur and to provide for certain measures of land reform.
(1) Any installment of land revenue or part thereof which is not paid
on the due date shall become an arrear of land revenue and the persons responsible for the payment
become defaulters.
(2) A statement of account certified by the sub-deputy collector shall, for the purpose of this Chapter, be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:
Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the competent authority.
(2) A statement of account certified by the sub-deputy collector shall, for the purpose of this Chapter, be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:
Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the competent authority.